Search: reassessment

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Section 143(3)15 Section 26310 Section 4010 Section 143(1)5 Section 153A5 Section 1275 Section 143(2)5 Section 245C(1)5 Depreciation5

MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 141/VIZ/2025[2009-10]Status: DisposedITAT Visakhapatnam13 May 2025AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Shri MV Prasad, CAFor Respondent: Dr Satyasai Rath, CIT(DR)

Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 245C(1)Section 245D

206 (SC), wherein it was held that the Proviso to sec 36(1)(iii) shall operates prospectively from 01.04.2004 and thus the proviso shall applicable to the facts of the present case. 6. The Ld. CIT(A) is not justified in allowing relief towards proportionate disallowance of interest u/s. 36(1)(iii) of the Income-tax Act, 1961, amounting

MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

ARUNACHALAM MANICKAVE,,GUNTUR vs. THE CIT (A),-3,, VISAKHAPATNAM

ARUNACHALAM MANICKAVE,,GUNTUR vs. THE CIT (A),-3,, VISAKHAPATNAM

ARUNACHALAM MANICKAVE,,GUNTUR vs. THE CIT (A),-3,, VISAKHAPATNAM

ARUNACHALAM MANICKAVE,,GUNTUR vs. THE CIT (A),-3,, VISAKHAPATNAM

ARUNACHALAM MANICKAVE,,GUNTUR vs. THE CIT (A),-3,, VISAKHAPATNAM